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A query was raised regarding whether a joint ownership community (comunidad de bienes) engaged in leasing residential and commercial properties is subject to Corporation Tax. The DGT ruled that, as it is not a civil society with legal personality and a commercial purpose, it must continue to be taxed through the attribution of income to its members.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica y objeto mercantil. La personalidad jurídica fiscal se adquiere mediante escritura pública o documento privado aportado a la Administración para obtener el NIF. El objeto mercantil implica realizar actividades de producción, intercambio o servicios, excluyendo actividades agrícolas, ganaderas, forestales, mineras o profesionales. La comunidad de bienes descrita no cumple estos requisitos y tributa por atribución de rentas.
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